to provide financing and payment services between companies, including the receipt of deposits, the maintenance of internal bank accounts, payments on behalf of third parties, the collection of direct debits or other electronic collection methods, clearing and netting between companies as well as foreign exchange hedging activities; to acquire and hold shares in companies in Switzerland and abroad, as well as to administer, implement and manage these shareholdings; to grant loans and financing of any other nature or form or to grant guarantees or securities of any other nature or form to companies and enterprises that are part of the group to which the company belongs; to make real estate investments, excluding the holding of residential properties, directly or through participations subject to the LFAIE, investments in intellectual property rights or in any other movable or immovable property of any nature or form; any type of borrowing as well as bonds, debentures or any other debt securities issued by individuals as well as options and other subscription rights; all commercial, industrial or financial transactions deemed necessary to achieve and develop these objectives.